Without adequate staffing of Parliament, that would be correct. In other words, if you move to an accrual basis, as you indicated, you escalate the complexity of the budget statements. Assumptions become even more important. If, for example, you are provisioning funds for future liabilities in government, you have to know what the assumptions are. So if you move from a cash basis to an accrual basis, you have significantly increased the prominence of assumptions in budget work.
On April 25th, 2012. See this statement in context.